गोल्डन रूल्स ऑफ अकाउंटिंग (Golden Rules of Accounting) तीन मुख्य नियम होते हैं, जो अकाउंटिंग की बुनियादी अवधारणाओं पर आधारित हैं। इन्हें तौली (Tally) या किसी भी अन्य अकाउंटिंग सॉफ़्टवेयर में लागू किया जाता है। ये तीन नियम इस प्रकार हैं:
व्यक्तिगत खाता (Personal Account): डेबिट करें रिसीवर को, क्रेडिट करें देने वाले को
इसका मतलब है, जब कोई व्यक्ति (या कंपनी) पैसा प्राप्त करता है तो उसे डेबिट किया जाता है और जब वह पैसा देता है तो उसे क्रेडिट किया जाता है। उदाहरण: यदि आपने किसी ग्राहक से पैसा लिया तो ग्राहक का खाता डेबिट होगा और कैश या बैंक खाता क्रेडिट होगा।
वास्तविक खाता (Real Account): डेबिट करें जो आता है, क्रेडिट करें जो जाता है
इसका मतलब है, जब कोई वस्तु या संपत्ति (जैसे कैश, बिल्डिंग, आदि) आती है तो उसे डेबिट किया जाता है, और जब वह जाती है तो उसे क्रेडिट किया जाता है। उदाहरण: यदि आपने किसी संपत्ति को खरीदा, तो उस संपत्ति का खाता डेबिट होगा और आपके बैंक या कैश खाते को क्रेडिट किया जाएगा।
नाममात्र खाता (Nominal Account): डेबिट करें सभी खर्चे और हानि को, क्रेडिट करें सभी आय और लाभ को
इसका मतलब है कि किसी भी खर्च या हानि को डेबिट किया जाता है, और किसी भी आय या लाभ को क्रेडिट किया जाता है। उदाहरण: यदि आपने कोई खर्च किया जैसे वेतन, तो वेतन का खाता डेबिट होगा और कैश या बैंक खाता क्रेडिट होगा।
इन नियमों को सही तरीके से लागू करना अकाउंटिंग को सही बनाए रखने के लिए आवश्यक होता है।
Ah, I see! You are likely referring to the Golden Rule of Accounting, which is a fundamental principle in accounting.
The Golden Rules of Accounting are:
Debit the Receiver, Credit the Giver – For personal accounts.
Debit What Comes In, Credit What Goes Out – For real accounts.
Debit All Expenses and Losses, Credit All Income and Gains – For nominal accounts.
In Tally, these rules are applied when you record transactions in the appropriate accounts. When setting up accounts in Tally, it's important to categorize them correctly according to these rules to ensure accurate financial records.
Here’s a breakdown of how you apply these rules in Tally:
Personal Accounts: This includes individuals, companies, and organizations. For example, when you receive money from a customer, you debit the customer (receiver) and credit the cash/bank account (giver).
Real Accounts: This includes tangible assets like cash, build
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